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Publications (3)
Working Paper
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– A neural network approach
Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries...
Working Paper
pdf
– From ad hoc to durable solutions?
This study provides a first attempt to contribute a large-scale assessment of whether crisis response as observed during the COVID-19 pandemic can serve as a feasible blueprint for creating durable solutions across countries. Adopting a lens on fiscal contracts, it assesses high-level parameters of...
Working Paper
pdf
– The ICTD/UNU-WIDER GRD 2017
The Government Revenue Dataset (GRD) was launched in September 2014 and, in the few years since, has gone on to be recognized as the go-to source for researchers and policy makers seeking cross-country data on government revenues and taxes. However, as with any such project, successive rounds of...
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